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WALTAIR TRADERS vs. ASSISTANT COMMISSIONER OF SALES TAX AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

C.PRAVEEN KUMAR
A.V.RAVINDRA BABU
Pet. Counsel
Karthik Ramana Puttamreddy
Res. Counsel
Suresh Kumar Routhu

Petitioner / Applicant

WALTAIR TRADERS
Respondent ASSISTANT COMMISSIONER OF SALES TAX AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Sep 15, 2022
Order No.

WRIT PETITION No.26249 of 2021

Citation

2022(9) TAXREPLY 6523
Original Order
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ORDER

Heard Sri P. Karthik Ramana, learned counsel for the petitioner, learned Government Pleader for Commercial Taxes appearing for respondent Nos.1 and 2, Sri Suresh Kumar Routhu, learned standing counsel for CBIC appearing for respondent No.3 and Sri N.Harinath, learned Deputy Solicitor General appearing for respondent No.4. 2. Assailing the order dated 03.09.2021 passed by respondent No.1, rejecting the application of the petitioner for refund as barred by limitation, the present Writ Petition is filed. 3. The averments in the affidavit filed in support of the Writ Petition show that the petitioner herein is entitled for refund of the tax paid in terms of Section 54 of the Central Goods & Services Act, 2017 (for short ‘CGST Act’) and Andhra Pradesh State Goods & Services Tax Act, 2017 (for short ‘APSGST Act’) read with Rule 89 of the Goods & Service Tax (GST) Rules. The petitioner initially filed separate refund applications for the month of....

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